Court : Mumbai
Reported in : (2007)213CTR(Bom)275; [2008]303ITR469(Bom)
..... consideration of rs. 24,94,881/- was to be treated as loan and to be paid by the subsidiary company to the parent company on or before 30th september, 1985.the properties listed in the schedule included cars, investments by way of equity and debentures as also bonds and various lands and other items. the authorised capital of the subsidiary ..... for the guidance of the income-tax officer to enable him to complete the assessment. at this stage we may note explanation 1 clause (iv) of section 153 of the act which reads as under:explanation 1 : in computing the period of limitation for the purposes of this section-(i) ...(ii) ...(iii) ...(iv) the period (not exceeding one hundred ..... when such assessment order is an assessment year commencing on or after 1st april, 1969. this is subject to what is set out in section 144a and 144b of the act.under section 144b where, in an assessment to be made under sub-section (3) of section 143, the income-tax officer proposes to make any variation in the income .....
Tag this Judgment!Court : Mumbai
Reported in : 2005(4)ALLMR610; 2006(2)BomCR673; 2005(4)MhLj946
..... of a school was under challenge. under the relevant rules, the person had to have amongst others a masters degree with at least iind division from a recognised university. the 1st respondent did have this degree, but it was in iiird class. experience of 10 years as a vice principal was required whereas the 1st respondent had ..... to a scheduled caste, joined the school much later in january 1979. in august 1983, the petitioner became a supervisor and from june 1985 to august 1985 she functioned as the acting head mistress. in april 1985, a vacancy had arisen in the post of assistant head master. the petitioner made a representation for that post. the management supported it. ..... as an assistant head master initially on a probation of two years. his appointment came to be duly approved by the respondent no. 3 herein on 8th april 1985. having become an assistant head master, the petitioner moved in a position higher to the other assistant teachers and, therefore, came to be included in what is .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1990Bom355
orderv. a. mohta, j.1. section 53(1)(vii) of the goa, daman and diu public health act, 1985 (the act) empowers the state government to isolate persons found to be positive for acquired immuno deficiency syndrome (aids), for such period and on such conditions as ..... the experts have considered isolation as one of the preventive measures.9. in this connection, we extract the following lines from the publication issued by the brown university an 'managing aids patients'. the health care professionale's survival guide'.'isolation precautions should be used however aids associated conditions such as infectious diarrea or tuberculosis are ..... remarkably few situations in which the enforcement powers of public authorities and administrative officers are exercisable without notice. some of the exceptional situations arise under the public health acts. thus, a local authority may be under a duty to remove a temporary building when the period during which it has been permitted to remain has expired .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(5)BomCR174; 2009(111)BomLR2444; 2009(167)LC7(Bombay); 2009(240)ELT180(Bom)
..... j.1. whether, a manufacturer who manufactures goods falling under tariff heading 55.06 from duty paid inputs falling under heading 55.01 of the central excise tariff act, 1985 ('cet' for short) is entitled to the exemption under notification no. 30/2004 dated 9/7/2004 is the basic question raised in this petition.2. according ..... if i have understood correctly the mind of hon'ble members of parliament, and of the leaders of various political parties, i believe that there is a universal demand to free the handloom and powerloom sectors from the cenvat regime. after giving my anxious consideration to the complex issues, i propose to withdraw the mandatory cenvat ..... table below and falling within the chapter, heading no. or sub-heading no. of the first schedule to the central excise tariff act, 1985 (5 of 1986) (hereinafter referred to as the central excise tariff act), specified in the corresponding entry in column (2) of the said table, from whole of the duty of excise leviable thereon .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(1)ALLMR604; 2008(2)BomCR780; [2009]147CompCas579(Bom); [2008]82SCL79(Bom)
..... its own language. proviso, as is well known, has four functions, as has been noticed by this court in s. sundaram pillai v. v.r. pattabiraman : [1985]2scr643 , in the following terms: (scc p. 610, para 43) '43.(1) qualifying or excepting certain provisions from the main enactment; (2) it may entirely ..... takeoverregulationregulation 2 (b)definition of acquirer:'acquirer: means any person who acquires or agrees to acquire sharesin a company either by himself or with any person acting in concert with theacquirer:.regulation 2 (b)'acquirer: means any person who, directly or indirectly acquires oragrees to acquire shares or voting rights in the target ..... agency (universal imports agency v. chief controller of imports and exports) : [1961]1scr305 . in that case under the indo french agreement entered into by and between the two nations on 1111954, the entire administration of french settlement vested in the government of india. the territory of pondicherry, thus, became a free port without any .....
Tag this Judgment!Court : Mumbai
Reported in : 1996(3)BomCR612
..... workmen through a writ petition and prayed for numerous directions including reinstatement of the workmen and for implementing and enforcing factories act, the employees provident fund act, the payment of wages act and other labour enactments. the high court appointed a court commissioner to make enquiry regarding the allegations made in the ..... labour as ongcplans to switch-over tothe central industrialsecurity force (cisf)7. unit trust of the contract the contract labour actindia. labour (r & a) act is not applicable.is not applicableas no branch of utiengages more than20 contract labour.8. central no contract labour no justification forwarehousing employed. prohibition as verycorporation ..... upon us that the central government is exercising its legislative activity under section 10 of the act. learned counsel is reading these observations out of context. in bhel workers association v. union of india, 1985 1 clr 165, a submission was made that the court should issue writ to abolish employment .....
Tag this Judgment!Court : Mumbai
Reported in : (1987)89BOMLR263
..... the school report prepared by the school teacher of rydsgard school on november 15, 1985 indicates that both the girls are cheerful and have adjusted with the environments. professor marianne cederblad, head of clinic, professor of child and adolescent psychiatry, university of lund, in his certificate dated february 19, 1986 given after examination of ..... homes. the state government appoints various officers dealing with the child welfare, such as probation, placement and liaison and case work. part v of the act deals with 'measures for the care and protection of destitute and neglected children etc.'. section 40 prescribes that any police officer may bring before the juvenile ..... the order is passed only after the juvenile court certifies that the minor is a destitute. the expression 'destitute' is not defined under the bombay children act. the dictionary meaning is 'without resources, in want of necessaries'. the child is considered destitute when the parents are not known and the child is .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(2)BomCR446; 2007(2)CTLJ423(Bom); [2008(118)FLR419]; 2008(3)MhLj266
..... of the supreme court in zaheer khan arose out of a petition under section 9 of the arbitration and conciliation act, 1996. parties were therefore permitted to espouse their rights and contentions before the arbitral tribunal. the judgment of the supreme court follows a line of ..... and completely settled in our country. the legal position clearly crystallised in our country is that while construing the provisions of section 27 of the contract act, neither the test of reasonableness nor the principle of restrain being partial is applicable, unless it falls within express exception engrafted in section 27.the judgment ..... : air2004bom362 and the judgment of a learned single judge in taprogge gesellschaft mbh v. iaec india ltd. : air1988bom157 .7. section 27 of the indian contract act, 1872 provides that every agreement by which anyone is restrained from exercising a lawful profession, trade or business of any kind is to that extent void. an exception .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(3)BomCR465; 2003(2)MhLj316
..... a law under entry 23 (social security andsocial insurance, employment and unemployment) and/or 25(education, including technical education, medical educationand universities, subject to the provisions of entries 63, 64,65 and 66 of list 1; vocational and technical training oflabour), there is inconsistency between the ..... related pharmacyinstitution, which was also a technical institution. therewas also a controversy as to whether the maharashtra employeesof private schools (conditions of service) regulation(amendment) act, 1990 (maharashtra act no. xxxii of 1990),was declaratory in nature so as to have retrospectiveoperation.3. whereas in p.d. prabhudesai v. principal, m.t.e. ..... in 1977. the second issue is accordingly decidedagainst the management and in favour of the employees.61. finally, it was contended that the pharmacy act, 1948 isan act enacted by parliament and is covered by entry 66 oflist 1 of seventh schedule and the state legislature has nolegislative competence to enact a law .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)
..... to state such a proposition is to manifest its absurdity. presence, not residence, is the test. but, of course, the income tax acts impose their own territorial limits. parliament recognises the almost universally accepted principle that fiscal legislation is not enforceable outside the limits of the territorial sovereignty of the kingdom. fiscal legislation is, no doubt, ..... case of cit v. sri.meenakshi mills ltd. : [1967]63itr609(sc) . he further relied on the decision in the case of mcdowell & co. ltd. v. cto : [1985]154itr148(sc) . he also referred to the judgment in the case of state of u.p. v. renusagar power co. : air1988sc1737 . he further relied on cds financial services ( ..... cgp investment (holdings) ltd. (cgp) would give rise to a charge to tax in india.iii) the provisions of section 195 of the income tax act, 1961 (the act) and the impugned show cause notice are not extra-territorial in their operation;iv) the petitioner would be an assessee in default even in accordance with the .....
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